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                               February 5, 2024

       Jeffrey Armbrister
       Chief Financial Officer
       Hamilton Lane Incorporated
       110 Washington Street, Suite 1300
       Conshohocken, PA 19428

                                                        Re: Hamilton Lane 
Incorporated
                                                            Form 10-K for the 
Fiscal Year Ended March 31, 2023
                                                            File No. 001-38021

       Dear Jeffrey Armbrister:

              We have limited our review of your filing to the financial 
statements and related
       disclosures and have the following comments.

              Please respond to this letter within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe a
       comment applies to your facts and circumstances, please tell us why in 
your response.

                                                        After reviewing your 
response to this letter, we may have additional comments.

       Form 10-K for the Fiscal Year Ended March 31, 2023

       2. Summary of Significant Accounting Policies
       Concentrations of Risk, page 119

   1.                                                   We note that your 
disclosure of revenues by geographic location on page 120 includes
                                                        reference to    Other 
foreign countries    in totality. Given your global presence, in future
                                                        filings, please revise 
your disclosures to clarify whether any revenues attributed to an
                                                        individual foreign 
country are material, and, if so, to disclose such amounts separately, as
                                                        contemplated by ASC 
280-10-50-41(a).
       Reclassifications, page 120

   2.                                                   We note your disclosure 
that certain prior period amounts have been reclassified to
                                                        conform with current 
period presentation. Please tell us what prior period amounts and
                                                        line items have been 
reclassified in these historical financial statements and revise your
                                                        disclosures, in future 
filings, to provide further clarity on any reclassification changes,
                                                        such as the nature, 
magnitude and the specific impact on affected line items in the
                                                        financial statements. 
Refer to ASC 205-10-50-1.
 Jeffrey Armbrister
Hamilton Lane Incorporated
February 5, 2024
Page 2

       In closing, we remind you that the company and its management are 
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, 
comments, action or
absence of action by the staff.

       Please contact Cara Lubit at 202-551-5909 or Marc Thomas at 202-551-3452 
with any
questions.



FirstName LastNameJeffrey Armbrister                      Sincerely,
Comapany NameHamilton Lane Incorporated
                                                          Division of 
Corporation Finance
February 5, 2024 Page 2                                   Office of Finance
FirstName LastName